Abstract

This article seeks, through concepts and standards, and using ongoing research, to investigate the principle of segregation of functions and its application in the control of public expenditure from the perspective of Weber's ideal type and Habermas' theory of communicative action. . Through documentary and bibliographical research, it was possible to partially conclude that civil servants, teams or sectors should not perform functions in different phases of public expenditure, including and especially in phases that involve judgment and inspection; the principle of segregation of functions is also based on Weber's bureaucratic ideal type, in the sense that the specialization and expertise of the civil servant tends to increase the degree of precision and excellence of the activities carried out by him; This principle also finds support in Habermas' theory of communicative action.

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